Title 47, Chapter 5, Section 2
As used in this chapter, the term:
(1) "Benefit system" or "system" means the Georgia Municipal
Employees Benefit System created by this chapter.
(2) "Board of trustees" or "board" means the Board of Trustees of
the Georgia Municipal Employees Benefit System.
(3) "Contract" means a contract executed pursuant to this chapter
between the board of trustees and a member employer.
(4) "Defined benefit" means a plan whereby retirement benefits are
determined in advance by a formula and the contributions are
treated as the variable factor.
(5) "Defined contribution" means a plan whereby the contributions
to the plan are fixed in advance and the retirement benefit is the
(6) "Employee" means any full-time salaried or hourly rated person
in the active service of an employer and any employees of the
board of trustees. Notwithstanding any laws to the contrary, the
term also includes any appointed or elected member of the
governing authority of a municipal corporation of this state, the
chief legal officer or any associate legal officer of a municipal
corporation, and any municipal officer elected or appointed to
preside over the court of a municipal corporation. Said term
shall also include part-time employees of an employer for the
purposes of participating in employee benefit plans.
(7) "Employee benefits" means group health benefits, group
short-term disability benefits, group death benefits, group
accidental death and dismemberment benefits, and such other
benefits as from time to time the board may deem advisable.
(8) "Employee benefit fund" means any other pooled fund, other
than the retirement fund and workers' compensation fund, created
by the board for the purpose of providing employee benefits on
behalf of member employers.
(9) "Employer" means:
(A) A municipal corporation of this state;
(B) The Emergency Management Division of the State Department of
(C) Local emergency management organizations;
(D) Regional development centers created pursuant to Article 2
of Chapter 8 of Title 50 and planning and development
commissions, including, but not limited to, a planning
commission, planning and development commission, or area
planning and development commission which is created by one or
more municipalities or counties or combinations thereof to serve
cities or counties or any combination thereof and which employs
a staff and is governed by a separate board or other governing
body and whose operations are financed through an independent
(E) Authorities, including, but not limited to, a public
authority, commission, board, or similar agency which is created
by general, local, or special Act of the General Assembly and
which carries out its functions wholly or partly within the
corporate boundaries of a municipal corporation of this state.
The term also includes such bodies which are created or
activated by an appropriate ordinance or resolution of the
governing body of a municipal corporation individually or
jointly with other political subdivisions of this state;
(F) The Georgia Municipal Association;
(G) The Jointly Owned Natural Gas Transmission Line which was
established by contract by the Cities of Perry, Warner Robins,
Hawkinsville, and Cochran;
(H) Consolidated city-county governments of this state;
(I) The Municipal Gas Authority of Georgia, and any successor
thereto, created pursuant to Article 4 of Chapter 4 of Title 46;
(J) A state or federally chartered credit union whose membership
is comprised of municipal, county, or hospital authority
(10) "Local emergency management organization" means all local
organizations for emergency management established pursuant to
Chapter 3 of Title 38, the "Georgia Emergency Management Act of
1981," by a municipal corporation, a county, a combination of one
or more municipal corporations or counties, the Governor, or the
director of emergency management at the request of the Governor.
(11) "Member employer" means an employer which has contracted to
become a member of the benefit system as provided for in this
chapter or an employer which is a member of a group self-insured
workers' compensation fund for which the board serves as trustees.
(12) "Participating employee" means an employee of a member
employer for whom contributions to the retirement fund are being
made under a contract.
(13) "Retirement benefits" means defined benefits, defined
contribution benefits, and death or disability retirement benefits
provided by a member employer to an employee as part of the
employee's compensation. The term shall also include optional
settlement benefits which are determined by the board of trustees
to be actuarially equivalent to the primary retirement benefits
provided in a contract; deferred compensation; qualified voluntary
employee contributions; and other salary deferral plans authorized
by the Internal Revenue Code of the United States.
(14) "Retirement fund" means the pooled investment fund for
retirement purposes created by this chapter, in which the
contributions of participating employees and of member employers
are commingled for investment purposes.
(15) "Workers' compensation benefits" means benefits payable out
of the workers' compensation fund pursuant to Chapter 9 of Title
(16) "Workers' compensation fund" means a group self-insurance
fund comprised of employers as defined in paragraph (9) of this
(17) "Vesting," "vested right," or "vested benefit" means any
right of an employee to the retirement benefits attributable to a
municipality's contributions under a contract in the event of
termination of employment prior to retirement.